Methodological Aspects of Depreciation as an Economic Category

Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balance sheet; it touches on aspects such as forma...

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Bibliographic Details
Main Authors: Yuriy I. Sigidov, Maria S. Rybyantseva, Alexandr A. Adamenko, Elena A. Yarushkina
Format: Article
Language:English
Published: EconJournals 2016-05-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/2359